https://www.taxtmi.com/caselaws?id=212139 Cenvat credit cannot be denied merely because the dealer named in the invoices was not found at the stated address when the inputs were duty-paid, received in the factory, and used in manufacture. Where the invoice records contained the requisite particulars and the evidence showed only a shift of premises, without any finding that the dealer was non-existent, that no inputs were supplied, or that duty was unpaid, the credit remains admissible. The denial of credit on address mismatch alone was therefore improper, and the assessee was entitled to the credit. en-us Tue, 12 Apr 2011 00:00:00 +0530 Fri, 31 May 2013 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212139 Cenvat credit cannot be denied merely because the dealer named in the invoices was not found at the stated address when the inputs were duty-paid, received in the factory, and used in manufacture. Where the invoice records contained the requisite particulars and the evidence showed only a shift of premises, without any finding that the dealer was non-existent, that no inputs were supplied, or that duty was unpaid, the credit remains admissible. The denial of credit on address mismatch alone was therefore improper, and the assessee was entitled to the credit. Case-Laws Central Excise Tue, 12 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212139